Bill Text: HI SB2863 | 2022 | Regular Session | Amended
Bill Title: Relating To Feminine Hygiene Products.
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Engrossed - Dead) 2022-03-18 - Passed Second Reading as amended in HD 1 and referred to the committee(s) on JHA with none voting aye with reservations; none voting no (0) and Representative(s) Branco, Ilagan, McKelvey, Ohno excused (4). [SB2863 Detail]
Download: Hawaii-2022-SB2863-Amended.html
THE SENATE |
S.B. NO. |
2863 |
THIRTY-FIRST LEGISLATURE, 2022 |
S.D. 2 |
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STATE OF HAWAII |
H.D. 1 |
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A BILL FOR AN ACT
RELATING TO FEMININE HYGIENE PRODUCTS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The legislature finds that women's health has been misunderstood and neglected throughout history. In Hawaii, the general excise tax is levied on nearly all economic activity, but it is a highly regressive tax system that disproportionately affects women through the taxation of certain necessities such as feminine hygiene products. Feminine hygiene products have historically carried an additional cost burden by unfairly penalizing women compared to untaxed luxury items for men.
The legislature further finds that 288,348 women and girls between the ages of twelve and forty-four reside in the State, and one in eight of those live below the federal poverty line. The cost disparity causes physical, mental, and emotional challenges that make people feel ashamed for being women, and the stigma surrounding a woman's reproductive system prevents discussion. Exempting feminine hygiene products from the general excise tax would remove the unequal tax burden on women and make these products more accessible for low-income consumers.
Accordingly, the purpose of this Act is to exempt feminine hygiene products from the general excise tax.
SECTION 2. Section 237-24.3, Hawaii Revised Statutes, is amended to read as follows:
"§237-24.3 Additional amounts not taxable. In addition to the amounts not taxable under section 237-24, this chapter shall not apply to:
(1) Amounts received from the loading, transportation, and unloading of agricultural commodities shipped for a producer or produce dealer on one island of this State to a person, firm, or organization on another island of this State. The terms "agricultural commodity", "producer", and "produce dealer" shall be defined in the same manner as they are defined in section 147-1; provided that agricultural commodities need not have been produced in the State;
(2) Amounts received by the manager, submanager, or board of directors of:
(A) An association of a condominium property regime established in accordance with chapter 514B or any predecessor thereto; or
(B) A nonprofit homeowners or community association incorporated in accordance with chapter 414D or any predecessor thereto and existing pursuant to covenants running with the land,
in reimbursement of sums paid for common expenses;
(3) Amounts received or accrued from:
(A) The loading or unloading of cargo from ships, barges, vessels, or aircraft, whether or not the ships, barges, vessels, or aircraft travel between the State and other states or countries or between the islands of the State;
(B) Tugboat services including pilotage fees performed within the State, and the towage of ships, barges, or vessels in and out of state harbors, or from one pier to another; and
(C) The transportation of pilots or governmental officials to ships, barges, or vessels offshore; rigging gear; checking freight and similar services; standby charges; and use of moorings and running mooring lines;
(4) Amounts received
by an employee benefit plan by way of contributions, dividends, interest, and
other income; and amounts received by a nonprofit organization or office, as
payments for costs and expenses incurred for the administration of an employee
benefit plan; provided that this exemption shall not apply to any gross rental
income or gross rental proceeds received after June 30, 1994, as income from
investments in real property in [this] the State; [and]
provided further that gross rental income or gross rental proceeds from
investments in real property received by an employee benefit plan after June
30, 1994, under written contracts executed prior to July 1, 1994, shall not be
taxed until the contracts are renegotiated, renewed, or extended, or until
after December 31, 1998, whichever is earlier.
For [the] purposes of this paragraph, "employee benefit plan"
means any plan as defined in title 29 United States Code section 1002(3), as
amended;
(5) Amounts received for purchases made with United States Department of Agriculture food coupons under the federal food stamp program, and amounts received for purchases made with United States Department of Agriculture food vouchers under the Special Supplemental Foods Program for Women, Infants and Children;
(6) Amounts received by a hospital, infirmary, medical clinic, health care facility, pharmacy, or a practitioner licensed to administer the drug to an individual for selling prescription drugs or prosthetic devices to an individual; provided that this paragraph shall not apply to any amounts received for services provided in selling prescription drugs or prosthetic devices. As used in this paragraph:
"Prescription
drugs" are those drugs defined under section 328-1 and dispensed by
filling or refilling a written or oral prescription by a practitioner licensed
under law to administer the drug and sold by a licensed pharmacist under
section 328-16 or practitioners licensed to administer drugs; provided that "prescription
drugs" shall not include cannabis or manufactured cannabis products
authorized pursuant to chapters 329 and 329D[; and].
"Prosthetic device"
means any artificial device or appliance, instrument, apparatus, or
contrivance, including their components, parts, accessories, and replacements
thereof, used to replace a missing or surgically removed part of the human
body, which is prescribed by a licensed practitioner of medicine, osteopathy,
or podiatry and that is sold by the practitioner or that is dispensed and sold
by a dealer of prosthetic devices; provided that "prosthetic device"
shall not mean any auditory, ophthalmic, dental, or ocular device or appliance,
instrument, apparatus, or contrivance;
(7) Taxes on transient accommodations imposed by chapter 237D and passed on and collected by operators holding certificates of registration under that chapter;
(8) Amounts received as dues by an unincorporated merchants association from its membership for advertising media, promotional, and advertising costs for the promotion of the association for the benefit of its members as a whole and not for the benefit of an individual member or group of members less than the entire membership;
(9) Amounts received by a labor organization for real property leased to:
(A) A labor organization; or
(B) A trust fund established by a labor organization for the benefit of its members, families, and dependents for medical or hospital care, pensions on retirement or death of employees, apprenticeship and training, and other membership service programs.
As used in this paragraph, "labor organization" means a labor organization exempt from federal income tax under section 501(c)(5) of the Internal Revenue Code, as amended;
(10) Amounts received
from foreign diplomats and consular officials who are holding cards issued or
authorized by the United States Department of State granting them an exemption
from state taxes; [and]
(11) Amounts received
as rent for the rental or leasing of aircraft or aircraft engines used by the
lessees or renters for interstate air transportation of passengers and
goods. For purposes of this paragraph,
payments made pursuant to a lease shall be considered rent regardless of whether
the lease is an operating lease or a financing lease. The definition of "interstate air
transportation" is the same as in title 49 [U.S.C.] United
States Code section 40102[.]; and
(12) Amounts
received from the sale of feminine hygiene products. As used in this paragraph, "feminine hygiene product"
means a sanitary napkin, sanitary towel, tampon, panty liner, douche, feminine
hygiene syringe, menstrual cup, sanitary pad, or vaginal creams, foams,
ointments, jellies, powders, and sprays."
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect on October 18, 2050.
Report Title:
General Excise Tax; Exemption; Feminine Hygiene Products
Description:
Exempts amounts received from the sale of feminine hygiene products from the general excise tax. Effective 10/18/2050. (HD1)
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.